"Perfect" in this context is really only applicable as long as the signal remains digital. With digital data, it's possible for it to be "bit-perfect", that is, identical. But the signal must be converted to analog at some point to drive the speakers.

Once the signal is analog, there's no such thing as "perfect". At this point we begin talking about "transparent", which means that no audible distortion is introduced into the signal. But once it goes analog, the concept of "perfection" goes out the window; there will always be distortion at some level.

Keeping the signal digital until it gets to the amplifier (by using HDMI or another digital interconnect) is good practice to minimize the places in the signal chain where distortion could creep in.

The #1 determining factor in sound quality is, of course, the speakers. They are what actually converts the electrical signal into sound waves. If you have poor speakers, nothing else in the signal chain matters.

Room acoustics is an often overlooked factor, but it's probably something that you should spend the most time on, if you're after the "perfect" sound.All your "perfect" equipment is wasted if you don't take care of that.

If you have an 8-channel recording, you should use 8 speakers. When you start adding channels (soundfield effects, etc.) to a two-channel recording you are altering the sound, perhaps in a pleasing way, but that makes it "less-perfect", since the sound reporduction does NOT accurately represent the original recording.

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That what it sounds like he's asking. I'm still confused as to whether or not sound cards introduce some sorts of inaccuracies and if they differ much.

They can. Digital-to-analog converts have an (imperfect) analog output. However, if you don't hear noise (or some other defect) the soundcard is probably better than human hearing and a "better" soundcard won't improve the sound. With a digital connecton (i.e. HDMI) the D/A converter is in the receiver, so the soundcard doesn't come into the picture. (As far as I know, no properly functioning digital system has any audible jitter.)

How convenient. I'm adamant about this particular point because very little substantiation has been made on this forum about the elusive boogie man that is jitter.

Regarding digging up facts, I do when people ask me after I've made a questionable claim unless I have already done so personally in a previous discussion on this forum, yes. The ball is in your court this time around.